Casual wages threshold

[MrJuice]

I was speaking to my accountant about employing my niece for some admin work for my small ltd company.

I'd be paying her about £20/h and she'd be doing about 5-6h a week.

He said I could pay her casual wages. Don't need to inform HMRC

But I cannot see what the threshold is for when we do need to inform HMRC.

[MrJuice]

I have someone starting work for me in a month or two at 12k salary for part time work. But no paye registration at the moment

My accountant is away for a week or so and his minions usually pass themselves types of queries to him

[MrJuice]

She's 16 and does not have any other income

[MrJuice]

noted all

thank you maxfromage for the answer I was looking for.